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An ocean shipment of electric space heaters (HTSUS 8516.29.00, 3.7%), entered value $150,000.00, is entered at the Port of Savannah in November 2026. Ignoring any additional duties, what is the total of duty, MPF and HMF?
Duty: $150,000.00 x 3.7% = $5,550.00 (HTSUS 2026 Basic Edition, 8516.29.00). MPF: 0.3464% x $150,000.00 = $519.60, between the FY2027 minimum $34.58 and maximum $670.86 (19 CFR 24.23(b)(1); 91 FR 48398). HMF on vessel cargo: 0.125% x $150,000.00 = $187.50 (24.24). Total $6,257.10. $6,069.60 leaves out HMF; $6,408.36 uses the MPF maximum; $5,550.00 is duty only. Source: HTSUS (2026 Basic Edition, in force from January 1, 2026), subheading 8516.29.00; 19 CFR 24.23-24.24 (eCFR, as at 7 Oct 2026); 91 FR 48398 (FY2027 MPF limits, effective Oct 1, 2026).
Leaving HMF out of an ocean entry.
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